The €100 household charge - which will come into effect from January - will raise €160m in a full year, Minister for the Environment Phil Hogan has told the Dáil.
Introducing the household charge Bill, Mr Hogan said the proceeds would be dispersed to local authorities to fund their activities.
The Minister said those in receipt of mortgage income supplement and houses in certain so called ghost estates would be entitled to a waiver.
Certain other categories - such as residents of local authority housing - would be exempt.
He said households would have until the end of March 2012 to pay their charge; late payment would incur a penalty.
The Minister said the charge was an interim measure which would eventually be replaced by a property tax.